Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Value of Gold Biscuits recovered less than Rs 1 Crore: Patna HC grants Bail for offence under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Gold-Biscuits-Value-of-Gold-Biscuits-Value-Patna-High-Court-Bail-Customs-Act-Customs-Taxscan.jpg "Value of Gold Biscuits recovered less than Rs 1 Crore: Patna HC grants Bail for offence under Customs Act [Read Order]")
Value of Gold Biscuits recovered less than Rs 1 Crore: Patna HC grants Bail for offence under Customs Act [Read Order]
The Patna High Court granted bail under the Customs Act, 1962 on the ground that the value of gold biscuits recovered less than Rs 1 Crore and also...
![ITAT deletes Addition on Cash Deposits during Demonetization Period on Proper Explanation as to Utilization [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Cash-Deposits-Demonetization-Period-Demonetization-Proper-Explanation-Taxscan.jpg "ITAT deletes Addition on Cash Deposits during Demonetization Period on Proper Explanation as to Utilization [Read Order]")
![No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claim-SAD-Exemption-Notification-Import-Articles-of-Jewellery-Jewellery-Articles-CESTAT-taxscan.jpg "No Claim for benefit of SAD Exemption Notification on Import of parts of Articles of Jewellery: CESTAT [Read Order]")
![Death of Appellant abates Proceedings: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Death-of-Appellant-Appellant-Customs-Excise-Service-Tax-Taxscan.jpg "Death of Appellant abates Proceedings: CESTAT [Read Order]")
![Filing of Discharge Certificate under SVLDR Scheme: CESTAT withdraws appeal u/s 127 (6) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Discharge-Certificate-SVLDR-Scheme-CESTAT-Finance-Act-TAXSCAN.jpg "Filing of Discharge Certificate under SVLDR Scheme: CESTAT withdraws appeal u/s 127 (6) of Finance Act [Read Order]")
CESTAT quashes Penalty imposed on failure to consider Non-Receipt of SCN by Firm or Partner [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench quashed penalty imposed on the appellant on the ground of failure to consider non-receipt of Show Cause Notice (SCN)...
![CESTAT quashes Penalty imposed on failure to consider Non-Receipt of SCN by Firm or Partner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Penalty-SCN-TAXSCAN.jpg "CESTAT quashes Penalty imposed on failure to consider Non-Receipt of SCN by Firm or Partner [Read Order]")
CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed service tax liability on miscellaneous income which was treated as receipts towards construction...
![CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Customs-excise-Service-Tax-Service-Tax-liability-liability-Miscellaneous-Income-Income-Receipts-Construction-Services-Services-Taxscan.jpg "CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]")
No Reason for Imposition of Penalty: CESTAT quashes Penalty of Rs. 2 lakhs under Customs Act [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty of Rupees 2 lakhs under Customs Act on the ground that the reason for imposition of penalty was...
![No Reason for Imposition of Penalty: CESTAT quashes Penalty of Rs. 2 lakhs under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Imposition-of-Penalty-CESTAT-Customs-Act-TAXSCAN.jpg "No Reason for Imposition of Penalty: CESTAT quashes Penalty of Rs. 2 lakhs under Customs Act [Read Order]")
Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal quashed the penalty imposed under the Finance Act, 1994 as the litigation was bona fide regarding the nature of the...
![Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bona-fide-Bona-fide-Litigation-Nature-of-Activity-CESTAT-Penalty-Finance-Act-Taxscan.jpg "Bonafide Litigation Regarding Nature of Activity: CESTAT quashes Penalty under Finance Act [Read Order]")
Procedural Irregularities can be Ignored when there is no Apparent Loss to Revenue nor any Apparent Benefit to Assessee: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising PV Subba Rao, Technical Member and Dr Rachna Gupta, Judicial Member observed that procedural...
![Procedural Irregularities can be Ignored when there is no Apparent Loss to Revenue nor any Apparent Benefit to Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Procedural-Irregularities-Apparent-Loss-Revenue-Apparent-Loss-to-Revenue-Apparent-Benefit-Benefit-Assessee-CESTAT-Customs-Excise-Service-Tax-Taxscan-.jpg "Procedural Irregularities can be Ignored when there is no Apparent Loss to Revenue nor any Apparent Benefit to Assessee: CESTAT [Read Order]")
Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand holding no wilful intent to evade tax as there was regular mention of utilization of...
![Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/utilization-of-amount-ER-Returns-CESTAT-Service-Tax-demand-Evade-Tax-Evasion-of-tax-Customs-Excise-Service-Tax-Taxscan-.jpg "Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]")
Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand as there was non-reliance on documentary evidence in Show Cause Notice and observed that it amounts to...
![Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Reliance-on-Documentary-Evidence-SCN-Violation-of-Natural-Justice-Principles-CESTAT-Service-Tax-demand-Taxscan.jpg "Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]")